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Business
& Non-Instructional Operations |
3120-BP |
PREPARATION OF BUDGET DOCUMENT
The financial
records shall also be adequate to serve as a guide for budget estimates and to
hold expenditures to the amount appropriated. Accounts shall be kept for each
of the classifications for which separate budget estimates must be made.
An adequate
code of expenditure accounts shall be used to provide cost analysis and cost
accounting.
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Legal
Reference: |
Education
Code |
Section
35035 |
Powers
and duties of superintendent |
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Section
42103 |
Publication
of publication budget; hearings required during last week of July;
requirements for public hearings |
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Section
42120-42128 |
"Budget"
defined, Contents of budget, Itemization of revenues and expenditures, General
reserve included in budget, Undistributed reserve |
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Section
42120-42128 |
Form
of budget, Procedure for formulation and adoption of budget Effect of neglect
or refusal to make a budget |
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Policy adopted: |
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